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TMI Blog2003 (1) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... rts. All manufacturer-exporter and certain specified Merchant-exporters notified in para 54 of the EXIM Policy qualify for this scheme. An officer of the DGFT nominated as 'Designated Authority' issues the blank Pass Book. The Standard Input Output Norms (SION) are given in the Handbook. Serial number of the SION is noted by the exporter in the Shipping Bills. The Custom officers would examine the serial number of SION shown and on being satisfied would pass the shipping bill. After export is completed the exporter would approach the designated authority who would give credit as calculated as per his formulae and record the same in the Pass Book. On import of any goods (not necessarily notified in the SION) the Pass Book holder can pay the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Cotton Fabrics 1.05 kgs. per kg. content in export 2. Sodium Hydro Sulphite 2% of wt. of fabrics Allowed 5. All the Applicants in the present proceedings had exported 'bed sets', etc. declaring applicable SIONs as Sr. No. 133 and in some cases as Sr. No. 321. The claim of the department was that the applicable SION was Sr. No. 109. 6. The logic of the Revenue was that the stipulated raw material for the claim under Sr. No. 133 should have been processed fabrics. The statements recorded by various exporters showed that they had not purchased processed fabrics but had purchased unprocessed fabrics and had got them processed from job workers by dyeing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs which were actually used in the export products should form the basis for claiming benefit of a particular SION. It is not denied by the revenue that what was used in the export product was processed fabrics but the interpretation of the notification as made by the revenue was that the language of the notification would include any exporter who obtained processed fabrics for making into made-ups but would exclude those exporter who purchased gray fabrics and get it processed and then used for manufacturing of made-ups. 8. This interpretation on which the learned Commissioner has based his order prima facie appears to be defective; as the language of the notification does not permit such an interpretation. 9. We further f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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